Viscose fabric HSN Code

Understanding the Viscose Fabric HSN Code

Viscose rayon, often simply called “viscose,” is a versatile semi-synthetic fabric derived from wood pulp. Its soft drape, breathable nature, and vibrant printability make it a popular choice for clothing, home furnishings, and industrial applications. For businesses dealing with viscose fabric in India, understanding its correct Harmonized System of Nomenclature (HSN) code and associated GST rates is essential for compliance and smooth trade.

The HSN classification for viscose fabric primarily falls under Chapter 54 (Man-made filaments; strip and the like of man-made textile materials) and Chapter 55 (Man-made staple fibres), depending on whether the fabric is made from filament yarn or staple fibres, and whether it’s pure viscose or a blend. Additionally, specialized viscose fabrics, like tyre cord fabric, have their own specific HSN codes under Chapter 59.

HSN for Woven Fabrics of Artificial Filament Yarn (Chapter 54)

When viscose is in the form of continuous filament yarn, its woven fabrics generally fall under HSN 5408: “Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405.”

Within HSN 5408, the specific code depends on the type of viscose yarn and its processing:

• 54081000: This is for “Woven Fabrics Obtained From High Tenacity Yarn Of Viscose Rayon.”
• For other woven fabrics with a high percentage of artificial filament (including viscose rayon), you’ll find codes like:
  • 54083417: For “Woven Fabrics Of Artificial Filament Yarn… Other Woven Fabrics: Printed: Fabric Of Rayon: Rayon Shirtings.”
  • Sub-headings like 540822 (Dyed) and 540824 (Printed) cover various finished viscose filament fabrics.

HSN for Woven Fabrics of Man-made Staple Fibres (Chapter 55)

If the viscose is in the form of staple fibres (short lengths), and especially when blended with other staple fibres like polyester, it often falls under HSN 5515: “Other Woven Fabrics Of Synthetic Staple Fibres.”

• 551511: This sub-heading specifically covers fabrics “Mixed Mainly Or Solely With Viscose Rayon Staple Fibres.”
  • 55151190: This code applies to “Other Woven Fabrics Of Synthetic Staple Fibres – Of Polyester Staple Fibres : Mixed Mainly Or Solely With Viscose Rayon Staple Fibres : Other” (likely for unbleached, bleached, or dyed varieties not explicitly listed).
  • 55151130: For “Dyed” fabrics under this blend.
  • 55151110: For “Unbleached” fabrics under this blend.
  • 55151120: For “Bleached” fabrics under this blend.
  • 55151140: For “Printed” fabrics under this blend.

HSN for Specialized Viscose Fabrics (Chapter 59)

Certain specialized viscose fabrics, like those used for industrial purposes, have different classifications:

• 5902: This chapter includes “Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon.” Within this, codes like 59029010 (Other: Impregnated With Rubber) and 59029090 (Other: Other) are relevant for specific types of viscose rayon tyre cord fabrics.

GST Rates for Viscose Fabric

The GST rates for viscose fabric can vary depending on its type and form:

• 5% GST: This rate generally applies to woven fabrics of artificial filament yarn, including those obtained from high tenacity yarn of viscose rayon (e.g., under HSN 5408). This indicates a lower rate for finished fabrics of pure viscose filament.
• 12% GST: This rate typically applies to tyre cord fabric of high tenacity yarn of viscose rayon (under HSN 5902). It can also apply to viscose rayon yarn itself (under HSN 5403).
• 18% GST: Viscose rayon staple fibres, before being spun into yarn or woven into fabric, generally attract an 18% GST (under HSN 5504).

Businesses must carefully ascertain the precise composition, form (yarn, staple fibre, woven fabric), and end-use of the viscose material to ensure correct HSN classification and GST application. When in doubt, always refer to the latest GST notifications or seek professional advice.